| Title | Ecological systems approaches to sustainability and organizational development Emerging trends in environmental and social accounting reporting systems |
|---|---|
| ID_Doc | 68501 |
| Authors | Sisaye, S |
| Title | Ecological systems approaches to sustainability and organizational development Emerging trends in environmental and social accounting reporting systems |
| Year | 2011 |
| Published | Leadership & Organization Development Journal, 32, 3-4 |
| Abstract | Purpose - The ecological framework focuses on ecosystems, natural resources, agricultural practices, geographical locations, conservation and environmental management. Recently, ecology has provided the underlying framework for sustainability development and reporting. This paper aims to relate the ecological approach to the environmental and conservation objectives embedded in sustainability development and reporting. Design/methodology/approach - The paper argues that sustainability reporting is an organizational development and management program that has to be studied within the context of ecological ethics. It examines the evolution of sustainability reporting in relation to triple bottom line (TBL) accounting systems prepared to report the economic, social and environmental objectives of organizations. Findings - The paper shows that sustainability is a question that transcends several disciplines, including accounting and sociology. While sustainability has been within the domain of sociology (human ecology) and ecological anthropology, recently the subject has attracted researchers from other disciplines, notably from accounting and business management. This paper notes that sustainability development will continue to be of importance to financial accounting reports. TBL reporting has become a competitive advantage for many business organizations for sustained profitability and growth. Research limitations/implications - The paper examines how governmental and corporations' natural resources conservation efforts have shaped the disclosure of environmental and social information in sustainability accounting reports. It applies theories of functionalism, institutional legitimacy, adaptation, incremental and transformational growth strategies from the organizational ecology and sociology literature to study the evolution of sustainability development and reporting. Practical implications - Accounting has benefited from sociological theory and methods of research. It highlights the importance of ecological issues in shaping the preparation of sustainability reporting in accounting systems, a subject of interest to practitioners and accounting researchers. Originality/value - The paper is one of the few attempts to relate ecology and sustainability to accounting reports. It integrates the sociological and organizational development literature related to ecology to advance behavioral accounting research in sustainability reporting beyond current social and environmental issues. |
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